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I-3, r. 1 - Regulation respecting the Taxation Act

Section 92.19r11
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92.19R11. In the computation under section 92.19R9, the insurer must deduct the insurer’s maximum tax actuarial reserve for the year in respect of participating life insurance policies in Canada.
O.C. 321-2017, s. 4; S.Q. 2023, c. 19, s. 141.
92.19R11. In the computation under section 92.19R9, the insurer must deduct the aggregate of
(a)  the insurer’s maximum tax actuarial reserve for the year in respect of participating life insurance policies in Canada; and
(b)  the maximum amount deductible by the insurer under paragraph a.1 of section 840 of the Act in computing its income for the year in respect of participating life insurance policies in Canada.
O.C. 321-2017, s. 4.
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